2019 (7) TMI 322

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....ssment Year 709 of 2008 49 of 2004 2000-01 (U.P.) 710 of 2008 634 of 2004 1999-00 (U.P.) 711 of 2008 638 of 2004 1999-00 (U.P.) 716 of 2008 776 of 2003 1999-00 (U.P.) 2. Since the facts and circumstances in the above noted revisions are similar and/or interconnected, they were heard together and are being decided by a common order. 3. Heard Sri Aloke Kumar, learned counsel for the applicants-assessee and Sri B.K. Pandey, learned Standing Counsel for the revenue. 4. For convenience, the facts obtained in Sales/Trade Tax Revision No. 709 of 2008 are being noted. 5. The present revisions have been filed by applicantsassessee, who are registered Societies constituted by brick kilns. The object of ....

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....also did not reach any conclusion that the assessee had sold any quantities of coal to any person other than its members. However, on account of other discrepancy noted with respect to the freight and other charges, the books of accounts of the assessee came to be rejected. 8. After rejecting the books of accounts of the assessee, the assessing officer, for reasons best known to him, proceeded to assess the assessee as treating him to be a trader in coal by disregarding the status of the assessee and its business operations. Consequently, he determined the taxable turnover of coal at the hands of the assessee Rs. 4,19,05,800/and imposed tax thereon at the rate of 4%. The assessee carried the matter in appeal before the First Appellate....

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.... 3,24,17,552/. It is his submission that once the modus operandi of the business of the assessee has been accepted as an assessee catering to its members and since it was not the case of the revenue that the assessee had made any purchase and sale of coal outside the books of accounts of any persons, other than its members, the only source of profits derived by the assessee were service charges received by it. Those charges having been quantified at Rs. 2,98,151/, no further addition was permissible or could be made. 12. In response, learned Standing Counsel would submit, once the books of accounts of the assessee had been found to be unreliable, the assessing authority was duly authorized to make the estimation of the turnover. In the p....